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Content available
Article
Publication date: 1 March 2003

Robert Bruce

342

Abstract

Details

Balance Sheet, vol. 11 no. 1
Type: Research Article
ISSN: 0965-7967

Content available
Article
Publication date: 8 May 2009

Qihai Huang

751

Abstract

Details

International Journal of Entrepreneurial Behavior & Research, vol. 15 no. 3
Type: Research Article
ISSN: 1355-2554

Keywords

Content available
Book part
Publication date: 15 August 2023

Richard Wiseman

Abstract

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Magic
Type: Book
ISBN: 978-1-80455-613-9

Content available
Article
Publication date: 1 March 2001

Mike Hoxley

227

Abstract

Details

Structural Survey, vol. 19 no. 1
Type: Research Article
ISSN: 0263-080X

Content available
Article
Publication date: 30 August 2011

445

Abstract

Details

Structural Survey, vol. 29 no. 4
Type: Research Article
ISSN: 0263-080X

Content available
Article
Publication date: 30 May 2008

135

Abstract

Details

Structural Survey, vol. 26 no. 2
Type: Research Article
ISSN: 0263-080X

Open Access
Article
Publication date: 1 July 2020

Jani Saastamoinen, Arsen Djatej, Kati Pajunen and M. David Gorton

Accounting standards for goodwill may intensify the agency conflict. Since auditors evaluate intangible asset valuations, this study examines to what extent being an auditor…

2334

Abstract

Purpose

Accounting standards for goodwill may intensify the agency conflict. Since auditors evaluate intangible asset valuations, this study examines to what extent being an auditor (including Big 4 auditors) and being female as indicators of professional skepticism and conservatism predict accounting professionals' critical views of goodwill accounting under US GAAP.

Design/methodology/approach

Statistical analyses of a survey of accounting professionals in the Pacific Northwest region of the United States.

Findings

The respondents' views are dispersed from trust in GAAP to views reflecting management opportunism in goodwill accounting. While being an auditor (including Big 4 auditors) does not predict a critical perception, being a female auditor is correlated with critical views to some extent.

Research limitations/implications

The survey was carried out in a limited geographical area and personal contacts were used to maximize the response rate, which may limit generalizability.

Practical implications

Standard setters can use the results to learn how practitioners perceive the current accounting standards for goodwill. The results provide users and preparers knowledge about potential pitfalls of goodwill accounting. Preparers could increase transparency to alleviate user concerns regarding managerial opportunism in goodwill accounting.

Originality/value

This paper extends the IFRS-based literature exploring practitioners' perceptions of accounting standards by focusing on goodwill accounting in the US GAAP environment. This study also contributes to the auditing literature by providing further evidence on how gender moderates an auditor's perception of accounting standards.

Details

Journal of Applied Accounting Research, vol. 21 no. 4
Type: Research Article
ISSN: 0967-5426

Keywords

Content available
Article
Publication date: 1 June 2000

David Deakins

840

Abstract

Details

International Journal of Entrepreneurial Behavior & Research, vol. 6 no. 3
Type: Research Article
ISSN: 1355-2554

Content available
Book part
Publication date: 13 June 2017

David Hone

Abstract

Details

Putting the Genie Back
Type: Book
ISBN: 978-1-78714-447-7

Content available
Book part
Publication date: 14 November 2016

Robert H. Herz

Abstract

Details

More Accounting Changes
Type: Book
ISBN: 978-1-78635-629-1

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